Piazza v. Commissioner

JOSEPH B. PIAZZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Piazza v. Commissioner

Docket No. 12051-80.

United States Tax Court

T.C. Memo 1985-222; 1985 Tax Ct. Memo LEXIS 407; 49 T.C.M. (CCH) 1449; T.C.M. (RIA) 85222;

May 9, 1985.

Santo A. Agati, for the petitioner.

Howard Philip Newman and James P. Clancy, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

Year

Amount

Sec. 6653(b) 1

1973

$21,634.50

$10,817.25

1974

30,893.03

15,446,52

1975

30,859.48

15,429.74

This…